SRSEC Reporting Desk

RIKU DINING GROUP Ltd – SEC staff letter

2025-12-04 · Re: Amendment No. 2 to Registration Statement on Form F-1 Filed November 18, 2025 Amendment No. 1 to Registration Statement on Form F-1 Filed October 8, 2025 · Accession 0000000000-25-011309 · 3 staff comment(s) issued

Company response(s): 2025-12-05

Exhibits, Certifications & SignaturesIFRS & Foreign Private Issuers

2025-12-04 · Amendment No. 2 to Registration Statement on Form F-1 Filed November 18, 2025 Amendment No. 1 to Registration Statement · Comment 2 · 1. We note your response to prior comment Awaiting / response not in dataset
Staff comment: Please further revise to provide the information called for by Item 6.B of Form 20-F "for the last full financial year." Consolidated Financial Statements, page F-1 2. Please provide updated audited financial statements, or file as an exhibit to the filing the representations as to why such update is not necessary. Refer to Item 8.A.4 of Form 20-F and Instruction 2 to Item 8.A.4. letter →
Exhibits, Certifications & SignaturesIFRS & Foreign Private Issuers
2025-12-04 · Amendment No. 2 to Registration Statement on Form F-1 Filed November 18, 2025 Amendment No. 1 to Registration Statement · Comment 3 · Item 7. Recent Sales of Unregistered Securities, page II-1 Awaiting / response not in dataset
Staff comment: Given your disclosure that "the Company completed a reclassification of its ordinary shares," and "issued new shares to its existing shareholders without any change to the percentage of shares held by each existing shareholder," please revise to provide the information called for by Item 701 of Regulation S-K, or advise. letter →

Full letter on EDGAR → · Filing index · All RIKU DINING GROUP Ltd correspondence

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